1.audit 审计 EH256f(&
2.attestation 鉴证 *pSQU=dmS
3.credibility 可信赖程度 n;@bLJ$W
4.audit of financial statements 财务报表审计 ?\t#1"d
5.agreed-upon procedures 执行商定程序 pimtiQqC
6.high levels of assurance 高水平保证 ToJ$A`_!`
7.compilation 编制 N>XS=2tzN
8.reliability 可靠性 h-G)o[MA
9.relevance 相关性 !ePr5On
10.professional skepticism 职业谨慎 [<%H>S1
11.objectivity 客观性 ^lA=* jY(
12. professional competence 专业胜任能力 Fh`~`eog
13.Senior/CPA-in-charge 项目经理 }% `.h"
14.audit engagement letter 业务约定书 *:Vq:IU[D
15.recurring audit 连续审计 ~io szX
16.the client 委托人 \HKxh:
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17.change CPA 更换注册会计师 *~t6(v?
18.the existing CPA 现任注册会计师 +z9Q-d%O
19.the successor CPA 后任注册会计师 MUTj-1 H6)
20.the preceding CPA前任注册会计师 8n'B6hi
21.issue the audit report 出具审计报告 SZ,YS
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22.expert 专家 aMtsmL?=
23.the board of directors 董事会 n/Sw P
24.knowledge of the entity‘ s business 了解被审计单位情况 _a6[{_Pc
25.assess material misstatement risks评估重大错报风险 \P.I)n`8 y
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 U*22h` S
27.a general knowledge of —— 初步了解―――的情况 | N[<x@
28.a more knowledge of—— 进一步了解的情况 Xc?&_\. +
29.the prior year‘s working papers 以前年度工作底稿 RloK,bg
30.minutes of meeting 会议纪要 \.-}adKg
31.business risks 经营风险 '}fzX2Q#
32.appropriateness 适当性 Jtr"NS?a]
33.accounting estimate 会计估计 )iYxt:(,
34.management representations 管理层声明 k@/sn(
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35.going concern assumption 持续经营假设 +kzo*zW$L
36.audit plan 审计计划 9~p[
37.significant audit areas 重点审计领域 W3MU1gl6k{
38.error 错误 n2)@S0{
39.fraud舞弊 : cF[(i/k4
40.modified or additional procedures 修改或追加审计程序 _F$aUtb%O
41.misappropriation of assets 侵占资产 [co% :xJu
42.transactions without substance 虚假交易 y#U+c*LB
43.unusual pressures 异常压力 ] lr
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44.the suspected noncompliance 涉嫌存在违法行为 yXHUJgjl/
45.materialiy 重要性 Uk^B"y_
46.exceed the materiality level 超过重要性水平 G+X
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47.approach the materiality level 接近重要性水平 n=y[CKS
48.an acceptably low level 可接受水平 uI1q>[
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 PE5R7)~A
50.misstatements or omissions 错报或漏报 2E}*v5b,
51.aggregate 总计 0=AVW`J
52.subsequent events 期后事项 7Rd'm'l)
53.adjust the financial statements 调整财务报表 ]sE?ezu
54.perform additional audit procedures 实施追加的审计程序 *7ZN]/VRT
55.audit risk 审计风险 -O
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56.detection risk 检查风险 K`u(/kz/<
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 KG|n
59.tolerable misstatement 可容忍错报 m^ tFi7c
60.the acceptable level of detection risk 可接受的检查风险